Utah Code Title 63I. Oversight § 63I-5-102. Definitions

(1) “Agency governing board” is any board or commission that has policy making and oversight responsibility over the agency, including the authority to appoint and remove the agency director.

(2) “Agency head” means a cabinet officer, an elected official, an executive director, or a board or commission vested with responsibility to administer or make policy for a state agency.

(3) “Agency internal audit director” or “audit director” means the person who:

(4) “Appointing authority” means:

(5) “Audit committee” means a standing committee composed of members who:

(6) “Audit plan” means a prioritized list of audits to be performed by an internal audit program within a specified period of time.

(7) “Higher education entity” means the Utah Board of Higher Education, an institution of higher education board of trustees, or each higher education institution.

(8) “Internal audit” means an independent appraisal activity established within a state agency as a control system to examine and evaluate the adequacy and effectiveness of other internal control systems within the agency.

(9) “Internal audit program” means an audit function that:

(10) “Judicial branch agency” means each administrative entity of the judicial branch.